The program will have nationwide coverage as of January 1, 2015.
Starting May 1, the National Agency for Fiscal Administration (A.N.A.F.) will implement a pilot program to combat black labour through check-ups and inspections carried out in Ploiesti and Brasov initially, and nationwide as of January 1, 2015. The program is aimed at tax payers classified as a high risk of tax evasion. “A.N.A.F. asks employers to take the necessary measures so as to ensure the voluntary compliance with obligations pursuant to provisions under the Labor Code, Fiscal Code, and the Fiscal Procedure Code. We would like to point out that inspections and check-ups will be performed on tax payers who pose a high risk of evasion in terms of social and health contributions and income tax contributions,” a press release issued by the Agency notes.
The check-ups will be carried out by mixed teams, in accordance with the institutional cooperation agreement concluded with state authorities competent in the field. “In its various forms, the Romanian black labour market affects a significant part of the population who renders dependent work, and has a considerably negative impact on the state budget and social insurance and health insurance budgets,” the release shows.
Following the pilot program, A.N.A.F. will draft a compliance model and devise a strict check-up and inspection schedule focusing on identifying undeclared and under-declared labour. As of January 1, 2015, the program will have nationwide coverage and be applicable to the entire fiscal obligation limitation period.